DTA between Austria and Slovenia
Austria completed its domestic ratification procedures on 26 November 2013, in relating of the amending protocol to the double tax agreement (DTA) signed with Slovenia, and the protocol entered into force on that date. The protocol includes detailed
See MoreAgreement to avoid double taxation between China and Taiwan is under process
China and Taiwan expect to sign shortly the draft of an agreement to avoid double taxation. This follows a previous attempt at negotiating a double taxation agreement in 2009, based generally on the OECD Model. On that occasion the conclusion of a
See MoreJapan – Signing of the Protocol Amending Tax Convention with the United Kingdom
Japan and the United Kingdom Signing of the Protocol Amending Tax Convention with the United Kingdom on 17 December 2013 which amending the current income tax treaty between the two countries. Before it enters into force the Protocol must be
See MoreNorway ratifies protocol to tax agreement between Norway and Germany
According to media reports, Norway’s parliament approved a law on December 5, 2013 to ratifying the Protocol to the double taxation agreement signed with
See MoreNetherlands – Proposed tax agreement with Curaçao
Representatives of the governments of the Netherlands and Curaçao on 12 December 2013 reached an agreement on a new regulation for the avoidance of double taxation between the two countries (referred to as the BRNC). As announced by the Dutch
See MoreCanada- Hong Kong tax treaty for avoiding double taxation enters into force
The agreement between Canada and the Hong Kong Special Administrative Region of the People’s Republic of China due to avoid of double taxation and prevent of fiscal evasion has entered into force on October 29, 2013. According to article 27 of the
See MorePhilippine: Welcome ejection from Italian ‘Black List’
The Philippines Government has signed a double taxation agreement (DTA) with Italy to taken off the “black list” of countries that Italy evaluates to be tax havens on 9 December 2013. On December 5, 1980 DTA originally signed between
See MoreNew Zealand: Government Releases Legislative Tax Orders
The government of New Zealand has issued two legislative orders which would ratify the Organization for Economic Cooperation and Development’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters and a tax information
See MoreMalta ratifies Protocol signed with South Africa
Malta finished its domestic ratification of the Protocol signed with South Africa on November 8, 2013 and published the Double Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order, 2013, in its Official
See MoreTechnical services fees under treaty between India and Germany
It was held by the Agra Bench of the Income-tax Appellate Tribunal of India that leather testing charges were taxable as “fees for technical services” under the India-Germany income tax treaty. The treaty allows the source state the right to tax
See MoreCanada-Luxembourg: DTC Protocol Entry into force
The Protocol amending the double taxation Convention between Canada and Luxembourg has entered into force on December 10, 2013 and was actually signed on May 8,
See MoreSigning of Protocol to DTA between Philippines and Italy
The Government of the Philippines confirmed on December 9, 2013 regarding the signing of a Protocol to the double taxation agreement (DTA) with
See MoreDTA between Cyprus and Portugal
The Cyprus and Portugal signed a double taxation agreement and this agreement will become effective from January 1, 2014, after the entry into force of the agreement on August 16,
See MoreCyprus – Effort to Resolve India Tax Treaty Suspension
The government of Cyprus is taking the initiative to resolve matters regarding the suspension of provisions within the tax treaty with India. The Indian government suspended the provisions of the 1994 tax agreement on 1 November 2013, with Cyprus
See MoreInterest income under the income tax treaty between Vietnam and France
The income tax treaty between Vietnam and France does not provide any provisions for the taxation of interest derived from transactions of loans. Recently Vietnam has provided guidelines on certain tax provisions of the treaty. According to the
See MoreSweden has signed Double Taxation Avoidance Agreement with Georgia
Georgia and Sweden signed an agreement on 6 November 2013, on avoidance of double taxation and the prevention of tax evasion. Georgia’s Finance Minister and the Swedish Ambassador signed the documents. Georgia’s Finance Minister admitted that
See MoreIncome tax treaty between Luxembourg and Laos
An income and capital tax treaty between Luxembourg and Laos has been ratified, and awaiting the exchange of instruments of ratification before the treaty can enter into force. The Luxembourg and Laos income tax treaty provides withholding tax rates
See MoreDTA between Thailand and Ireland
The governments of Thailand and Ireland signed a double taxation agreement on 4 November 2013. In Thailand the agreement will apply to income tax and petroleum income tax and in Ireland the agreement will apply to income tax, corporation tax and
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